(a) At its option, any state agency or commission may be excluded from any newly formed levee, drainage, or other improvement or special assessment districts.(b) If the purpose of the improvement district does not benefit the affected lands, then no taxes or assessments will apply to the nonserved lands. Sections 14-86-606 and 14-86-607 shall not apply to the Commissioner of State Lands.Acts 1991, No. 877, § 4.
Arkansas Legal Code